Individual Income Tax
Demographic Characteristics of 1999 Income Tax
Returns by School District
Table Y-4 is a new table in our data series that contains
demographic characteristics from 1999 Ohio personal income
tax returns organized by school district. As indicated by
taxpayers on their returns. State law requires taxpayers to
indicate their school district of residence on their state
income tax return. A total of 5,366,312 Ohio income tax
returns were filed for tax year 1999 (April 17, 2000 filing
deadline). Of these, 5,240,052 (98 percent) indicated a
school district of residence.
This table shows characteristics of the returns filed by type
of tax return (married filing joint, married filing separate,
and single). On a statewide basis, single filers comprise the
largest category of tax returns (54.2% of the total or
2,842,268 returns) including dependent-filer returns.
However, single filers do not comprise the largest category
in many districts. Single filers range from 37.2% of total
returns in Springboro Community LSD (Warren County) to 81.8%
of total returns in East Cleveland CSD (Cuyahoga County).
Married couples file either as married joint or married
separate. In general, separate filing only occurs when both
spouses are working and earning relatively equal amounts.
Approximately 36% or 1,885,060 returns filed married joint
and 9.8% or 512,856 returns filed married separate. As with
single returns, the percentage of joint and separate returns
varies from the statewide average among school districts.
Also shown in this table are breakdowns of five categories of
tax returns: single parent returns, returns filed by
dependents, joint filer credit returns, married couple
returns, and two wage earner couple returns. Joint filer
credit returns are the returns filed jointly in which each
spouse earns at least $500 of wage income. The total number
of married couples and the two wage-earner couples data are
both derived from the entire number of joint returns plus
one-half of all married filling separate returns. Single
parent returns were derived from the single returns. Returns
filed by dependents were derived by matching federal returns
with state returns. There were 609,669 single parent returns
filed and 491,590 returns filed by a taxpayer who is listed
as a dependent on another taxpayer's return. Single parent
returns account for 11.6% of all returns statewide, ranging
from 2.1% in Marion LSD (Mercer County) to 39.5% in East
Cleveland CSD (Cuyahoga County).
Lastly, the table shows percentages of total returns
represented by certain categories of tax returns. Note: the
percentages of single, joint, and separate returns reported
are after netting out returns filed by dependents.